Belgium Considers Transitional E-Invoicing Relief for Companies Facing Implementation Challenges

Belgium’s mandatory e-invoicing regime is set to begin on 1 January 2026, requiring structured electronic invoices for B2B transactions between VAT-registered entities.
Recognizing that some companies face technical or operational hurdles, the Federal Public Service Finance (FPS Finance) is exploring a transitional regime.
This regime would apply to businesses that have demonstrably tried to comply—for example, by initiating system upgrades, onboarding platforms, or participating in testing—but are not yet fully ready.
The goal is to avoid penalizing sincere efforts while maintaining momentum toward full compliance.
The transitional regime could include temporary leniency, such as:
- Deferred penalties
- Grace periods for invoice format compliance
Flexibility in reporting obligations
The article emphasizes that this is not a blanket exemption—only companies that can show good faith efforts may benefit.

E-invoicing